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Scottish tax rates and remittance basis

HMRC calculation applies standard rates to Scottish taxpayers for all remittance basis cases

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At Stage 3a of the HMRC tax calculation (https://www.gov.uk/government/publications/self-assessment-technical-spe...) it forces the standard rate bands to be used where box 28 on the non residence pages is ticked (for making a claim for remittance basis) using s809H(3A) ITA 2007 as justification.

It would appear that this is not correct as it will: a) catch taxpayers that are not subject to a remittance basis charge (RBC) and b) apply to all income and not just the nominated income of the RBC payer.

Does anyone agree with this point, and if so have they raised it to HMRC?

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14th Jun 2018 09:48

If the taxpayer is non-resident, they are not resident in Scotland , and therefore not a Scottish taxpayer, so the Scottish income tax rates don't apply. Teh HMRC calculator appears to be applying the correct tax rate bands.

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By hdave42
14th Jun 2018 10:24

My understanding is that non-UK residents cannot be remittance basis filers.

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